August 17, 2007
CLA-2-56:RR:NC:N3:351CATEGORY:CLASSIFICATIONTARIFF NO.:5609.00.2000, 7009.92.1000
Ramesh Shukla
2704 Pecan Grove Drive
Bakersfield, CA 93311RE: The tariff classification of a wall decoration and a mirror from India
Dear Mr. Shukla:
In your letter dated July 16, 2007, you requested a tariff classification ruling. Your letter was a response to our request for information in regards to an earlier submission.
You submitted three samples. The first is a wall decoration made of jute. You state that you are unable to determine the processes the jute fibers have undergone. From our examination, it appears that the jute fibers have been combed and spun, creating coarse yarns or cords. These are braided into three-ply cords that have been coiled to create a series of concentric circles that are stitched together to form the base of the decoration. Other such cords have been stitched around the circumference of this base, creating a decorative effect. It measures approximately 19” at its widest point and 12” across from top to bottom.
Layered on top of this base is another similar layer, 8” in diameter. On top of this is a bunch of small, dried flowers that have been either dipped in or sprayed with paint or dye. On top of this is an assortment of nuts, painted paper fans, and textile flowers.
The wall decoration is considered a composite good for tariff purposes, and the essential character is imparted by the jute yarns.
The applicable subheading for the jute cord wall decoration will be 5609.00.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of yarn, twine, cordage, rope or cables, not elsewhere specified or included, of vegetable fibers, except cotton. The rate of duty will be free.
The second sample is a hand-held mirror. The glass is 2½” in diameter and it is framed in painted metal; the overall size is 6” x 4”.
The applicable subheading for the mirror will be 7009.92.1000, HTSUS, which provides for " Glass mirrorsother: framed: not over 929 square centimeters in reflecting area." The rate of duty will be 7.8% ad valorem.
The third sample is a carry bag. The front and back panels are made of strips of cane, each 1/4” wide that are woven in a chevron pattern. The bag is 12” tall and 10” wide. The side panels are woven jute fabric and the bag expands to 4” wide. Two cord handles extend 7” from the top. There is a zippered pocket inside and the bag itself can be zipped shut.
We are still unable to classify the bag. You state in your letter that it is made of jute. We believe you are referring to the side panels. However, we need to know the origin of the cane strips on the front and back panels. When this information is available, you may wish to consider resubmission of your request. We are returning al related samples. If you decide to resubmit your request, please include the sample of the bag that we have returned to you.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Mitchel Bayer at 646-733-3102.
Sincerely,
Robert B. Swierupski
Director,